An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries:
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends negatively...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2009
|
| Schriftenreihe: | OECD Social, Employment and Migration Working Papers
no.76 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends negatively on the earnings of the spouse. This stands in contrast to the previous literature on this question, which has focused on a specific form of positive jointness. The presence of negative jointness is driven by family-based and means-tested transfer programs combined with tax systems that usually feature very little jointness. Second, we consider the labour supply distortion on secondary earners relative to primary earners implied by the current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By adopting a small-reform methodology, it is possible to set out a simple analysis based on more realistic labour supply models than those considered in the existing literature. We present microsimulations showing that simple revenue-neutral reforms that lower the tax burden on secondary earners are associated with substantial welfare gains in most countries. Finally, we consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find large marriage penalties at the bottom of the distribution driven primarily by features of the transfer system. |
| Beschreibung: | 1 Online-Ressource (59 p.) 21 x 29.7cm. |
| DOI: | 10.1787/227200406151 |
Internformat
MARC
| LEADER | 00000cam a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061319511 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121207.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2009 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/227200406151 |2 doi | |
| 035 | |a (DE-627-1)061319511 | ||
| 035 | |a (DE-599)KEP061319511 | ||
| 035 | |a (FR-PaOEC)227200406151 | ||
| 035 | |a (EBP)061319511 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a H20 |2 jelc | ||
| 100 | 1 | |a Immervoll, Herwig |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries |c Herwig, Immervoll ... [et al] |
| 264 | 1 | |a Paris |b OECD Publishing |c 2009 | |
| 300 | |a 1 Online-Ressource (59 p.) |c 21 x 29.7cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Social, Employment and Migration Working Papers |v no.76 | |
| 520 | |a This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends negatively on the earnings of the spouse. This stands in contrast to the previous literature on this question, which has focused on a specific form of positive jointness. The presence of negative jointness is driven by family-based and means-tested transfer programs combined with tax systems that usually feature very little jointness. Second, we consider the labour supply distortion on secondary earners relative to primary earners implied by the current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By adopting a small-reform methodology, it is possible to set out a simple analysis based on more realistic labour supply models than those considered in the existing literature. We present microsimulations showing that simple revenue-neutral reforms that lower the tax burden on secondary earners are associated with substantial welfare gains in most countries. Finally, we consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find large marriage penalties at the bottom of the distribution driven primarily by features of the transfer system. | ||
| 650 | 4 | |a Social Issues/Migration/Health | |
| 650 | 4 | |a European Union | |
| 700 | 1 | |a Kleven, Henrik Jacobsen |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Kreiner, Claus Thustrup |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Verdelin, Nicolaj |e MitwirkendeR |4 ctb | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/227200406151 |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a BO | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061319511 |
|---|---|
| _version_ | 1816797332853751808 |
| adam_text | |
| any_adam_object | |
| author | Immervoll, Herwig |
| author2 | Kleven, Henrik Jacobsen Kreiner, Claus Thustrup Verdelin, Nicolaj |
| author2_role | ctb ctb ctb |
| author2_variant | h j k hj hjk c t k ct ctk n v nv |
| author_facet | Immervoll, Herwig Kleven, Henrik Jacobsen Kreiner, Claus Thustrup Verdelin, Nicolaj |
| author_role | aut |
| author_sort | Immervoll, Herwig |
| author_variant | h i hi |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC |
| ctrlnum | (DE-627-1)061319511 (DE-599)KEP061319511 (FR-PaOEC)227200406151 (EBP)061319511 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/227200406151 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02808cam a22003972 4500</leader><controlfield tag="001">ZDB-13-SOC-061319511</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121207.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2009 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/227200406151</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061319511</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061319511</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)227200406151</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061319511</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H20</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Immervoll, Herwig</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries</subfield><subfield code="c">Herwig, Immervoll ... [et al]</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (59 p.)</subfield><subfield code="c">21 x 29.7cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Social, Employment and Migration Working Papers</subfield><subfield code="v">no.76</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends negatively on the earnings of the spouse. This stands in contrast to the previous literature on this question, which has focused on a specific form of positive jointness. The presence of negative jointness is driven by family-based and means-tested transfer programs combined with tax systems that usually feature very little jointness. Second, we consider the labour supply distortion on secondary earners relative to primary earners implied by the current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By adopting a small-reform methodology, it is possible to set out a simple analysis based on more realistic labour supply models than those considered in the existing literature. We present microsimulations showing that simple revenue-neutral reforms that lower the tax burden on secondary earners are associated with substantial welfare gains in most countries. Finally, we consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find large marriage penalties at the bottom of the distribution driven primarily by features of the transfer system.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Social Issues/Migration/Health</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">European Union</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kleven, Henrik Jacobsen</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kreiner, Claus Thustrup</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Verdelin, Nicolaj</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/227200406151</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061319511 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:55:54Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (59 p.) 21 x 29.7cm. |
| psigel | ZDB-13-SOC |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Social, Employment and Migration Working Papers |
| spelling | Immervoll, Herwig VerfasserIn aut An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries Herwig, Immervoll ... [et al] Paris OECD Publishing 2009 1 Online-Ressource (59 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Social, Employment and Migration Working Papers no.76 This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends negatively on the earnings of the spouse. This stands in contrast to the previous literature on this question, which has focused on a specific form of positive jointness. The presence of negative jointness is driven by family-based and means-tested transfer programs combined with tax systems that usually feature very little jointness. Second, we consider the labour supply distortion on secondary earners relative to primary earners implied by the current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By adopting a small-reform methodology, it is possible to set out a simple analysis based on more realistic labour supply models than those considered in the existing literature. We present microsimulations showing that simple revenue-neutral reforms that lower the tax burden on secondary earners are associated with substantial welfare gains in most countries. Finally, we consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find large marriage penalties at the bottom of the distribution driven primarily by features of the transfer system. Social Issues/Migration/Health European Union Kleven, Henrik Jacobsen MitwirkendeR ctb Kreiner, Claus Thustrup MitwirkendeR ctb Verdelin, Nicolaj MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/227200406151 Volltext |
| spellingShingle | Immervoll, Herwig An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries Social Issues/Migration/Health European Union |
| title | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries |
| title_auth | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries |
| title_exact_search | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries |
| title_full | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries Herwig, Immervoll ... [et al] |
| title_fullStr | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries Herwig, Immervoll ... [et al] |
| title_full_unstemmed | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries Herwig, Immervoll ... [et al] |
| title_short | An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries |
| title_sort | an evaluation of the tax transfer treatment of married couples in european countries |
| topic | Social Issues/Migration/Health European Union |
| topic_facet | Social Issues/Migration/Health European Union |
| url | https://doi.org/10.1787/227200406151 |
| work_keys_str_mv | AT immervollherwig anevaluationofthetaxtransfertreatmentofmarriedcouplesineuropeancountries AT klevenhenrikjacobsen anevaluationofthetaxtransfertreatmentofmarriedcouplesineuropeancountries AT kreinerclausthustrup anevaluationofthetaxtransfertreatmentofmarriedcouplesineuropeancountries AT verdelinnicolaj anevaluationofthetaxtransfertreatmentofmarriedcouplesineuropeancountries |